Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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Ready, respond, report: the Cyber Resilience Act’s reporting regime is here

From 11 September 2026, manufacturers of in-scope products with digital elements must report actively exploited vulnerabilities and severe cybersecurity incidents under the CRA. CM…

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Luxembourg’s proposed AI judicial-profiling offence: what practitioners need to know

Luxembourg draft bill no. 8721 would criminalise AI-assisted profiling of judges and court clerks from personal data in court decisions, with heavy fines. It is not in force: the C…

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Mandatory B2B VAT e-invoicing coming to Luxembourg

Luxembourg is preparing mandatory domestic B2B VAT e-invoicing. Reception obligations would start from 1 January 2028; issuance/transmission by 1 July 2028 at the latest (later for…

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17/09/26
Kids Act: EU-wide child online safety measures trailed

The European Commission will present EU Kids Act proposals this week to reg…

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15/09/26
EU fund managers: structuring considerations for Belgian Pri…

Where Belgian Private Privak investors invest in Luxembourg PE funds, struc…

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Plus d'actualités et d'articles

CSSF Annual report 2014: Selected items

The publication of its annual report always represents an opportunity for the CSSF to confirm and to clarify, where necessary, its position on certain…

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Honey, is that a drone outside our bathroom window?

Drones, also known as unmanned aerial vehicles or remotely piloted aircraft (RPA), are not new. Indeed, drones were first developed in the '50s and ha…

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EMIR - Central clearing of IRS

The European Securities and Markets Authority (ESMA) opened on May 11th 2015, a consultation seeking views on proposed regulatory technical standards …

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Adoption And Publication Of The Regulation On Insolvency Proceedings

Adoption and publication of the Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (recas…

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Tax Treaty News

On 2 April 2015, the Luxembourg government approved the double tax treaties with Andorra, Croatia, Estonia, Singapore and the protocols to the tax tre…

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Consultation on Draft RTS on risk-mitigation techniques

A first consultation on risk-mitigation techniques for non-centrally cleared OTC-derivative contracts (“First Draft RTS”) under Regulation 648/2012 on…

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Recent Tax Circulars Concerning Treaty Protection of Luxembourg Investment Funds

On 12 February 2015, the Luxembourg tax administration issued tax circular L.G. – A. 61 concerning the procedure and conditions for Luxembou…

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AIFMD | ESMA Updated Q&A

On May 12th 2015, the European Securities and Markets Authority (“ESMA”) published an updated version of its questions and answers (“Updated Q&A”)…

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La nécessité de documenter par écrit les conditions de travail des salariés

Un arrêt récent de la Cour d’Appel du 21 mai 2015, n° 40618 du rôle, est venu conforter une jurisprudence bien établie en matière de preuve du contrat…

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PRIIPS Regulation - Update

On June 23rd 2015 the European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets A…

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Automatic Exchange Of Information of Tax Rulings

In line with its agenda aiming to combat tax evasion or “aggressive” forms of tax planning, the European Commission (the “Commission”) presented a&nbs…

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ELTIF - Publication of the Regulation

Regulation 2015/760 (the “Regulation”) on European Long-Term Investment Funds (“ELTIF”) was published on May 19th 2015 in the official journal of the …

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The European Fund for Strategic Investments (EFSI)

As one of the three pillars1 of the investment plan for Europe (‘plan Juncker’), the EFSI will play a central role in mobilising investments in t…

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Transparency Law - End of exemption for half-yearly report

On May 22nd 2015, the Commission de Surveillance du Secteur Financier (“CSSF”) published Press Release 15/23 in relation to the law of 11 January 2008…

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Luxembourg sets ambitious priorities for EU presidency

Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg’s presidency …

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Adoption of the law on electronic archiving by the Chamber of Deputies

Luxembourg is on its way to take a crucial step towards a “paperless office”.  

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China grants Luxembourg 50 billion RQFII quota

The People’s Bank of China (PBoC) announced on April 29th 2015, that a 50 billion RMB quota has been granted to Luxembourg under the Renminbi Qualifie…

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Brief overview of the prospects for the securitization of works of art in Luxembourg

The establishment of a Luxembourg Freeport at the end of 2014 and the failure of the Art Exchange project (“SplitArt”) in 2012 has led many to questio…

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Fourth AML Directive - Entry into force

The European Parliament voted on the final text of the fourth AML Directive (“the Fourth AMLD”) on May 20th 2015. We commented on the key changes in o…

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Bill For Ratification Of The Fatca Agreement Submitted To Parliament

With respect to the Foreign Account Tax Compliance Act (“FATCA”), the first reporting by Luxembourg financial institutions is due on 30 June 2015 at t…

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